Narrow search
Showing 1 - 10 of 4,282
Cover Image
Microsimulation of tax-benefit systems in the Global South : a comparative assessment
Lastunen, Jesse; Mahieu, Antoine de; Gasior, Katrin; … - 2024
the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide …
Persistent link: https://www.econbiz.de/10014534792
Cover Image
Income and Wealth Distribution : Overlooked Basics
Stern, Monte - 2016
This article reviews the distribution of income and wealth in the US from three basic perspectives that tend to be otherwise overlooked if the subject is framed primarily on the basis of the gross statistics: a) quantity and quality of work effort; b) quantity and quality of capital...
Persistent link: https://www.econbiz.de/10012982965
Cover Image
Taxable Income Elasticities in Developing Countries : Evidence From Ecuador
Castillo, Jose G.; Bermúdez, Natalia - 2022
Tax reforms involve welfare changes that need to be consistently measured. Pivotal parameter in such empirical efforts is the Elasticity of Taxable Income (ETI). This paper contributes to the estimation of the ETI in developing economies. We rely on a research design based on Ecuador's...
Persistent link: https://www.econbiz.de/10014243861
Cover Image
Microsimulation approaches to studying shocks and social protection in selected developing economies
Adu-Ababio, Kwabena - 2022
This paper calculates automatic stabilization in Ghana, South Africa, and Ecuador to explain income cushioning amid income and demand shocks. Fiscal policies within these countries are also stress tested to gauge welfare contingencies and insurance. A discretionary action approach is adopted for...
Persistent link: https://www.econbiz.de/10013269672
Cover Image
Quantifying the impacts of expanding social protection on efficiency and equity : evidence from a behavioural microsimulation model for Ghana
Osei, Robert Darko; Pirttilä, Jukka; Rattenhuber, Pia - 2017
protection. Results from a new tax-benefit microsimulation model for Ghana are combined with the extensive margin elasticity of …
Persistent link: https://www.econbiz.de/10011776419
Cover Image
Welfare programs and labor supply in developing countries: Experimental evidence from Latin America
Alzúa, María Laura; Cruces, Guillermo; Ripani, Laura - 2012
This study looks at the effect of welfare programs on work incentives and the adult labor supply in developing countries. The analysis builds on the experimental evaluations of three programs implemented in rural areas: Mexico's PROGRESA, Nicaragua's RPS and Honduras' PRAF. Comparable results...
Persistent link: https://www.econbiz.de/10010289984
Cover Image
Tax-benefit microsimulation model in developing countries : a feasibility study for an extension of SOUTHMOD in Indonesia
Muttaqien, Arip; Sologon, Denisa; O'Donoghue, Cathal - 2018
This study aims to expand the use of tax-benefit microsimulation tools in Indonesia. In particular, it reviews the … feasibility of expanding SOUTHMOD, a tax-benefit microsimulation model being applied in developing countries that was developed … based on the European Union tax-benefit microsimulation tool (EUROMOD) framework. First, the study reviews the tax and …
Persistent link: https://www.econbiz.de/10011947062
Cover Image
Paraísos Fiscales, Wealth Taxation, and Mobility
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2021
This paper analyzes the effect of wealth taxation on mobility and the consequences for tax revenue and wealth inequality. We exploit the unique decentralization of the Spanish wealth tax system in 2011—after which all regions levied positive tax rates except for Madrid—using linked...
Persistent link: https://www.econbiz.de/10013234196
Cover Image
Paraísos Fiscales, Wealth Taxation, and Mobility
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2021
This paper analyzes the effect of decentralized wealth taxation on mobility and the consequences for tax revenue and wealth inequality. Using linked administrative data, we exploit the decentralization of the Spanish wealth tax -- after which all regions except Madrid levied positive tax rates....
Persistent link: https://www.econbiz.de/10013240060
Cover Image
How do taxpayers respond to tax subsidy for long-term savings? : evidence from Thailand's tax return data
Athiphat Muthitacharoen; Trongwut Burong - 2021
This paper uses a panel of personal income tax return data for the population of Thai tax filers to examine how individuals respond to tax subsidy for long-term savings. We utilize the 2013 tax reform that lowered the price subsidy for long-term savings in order to obtain causal identification....
Persistent link: https://www.econbiz.de/10012437871